Notification under section 10(23C)(v): tax-exempt recognition with income-application and investment restrictions for specified assessment years. Notification grants tax-exempt recognition to Ramakrishna Sharda Mission for specified assessment years, conditional on applying or accumulating income exclusively for its objects, restricting investments to forms authorised for charitable trusts (excluding certain tangible voluntary contributions), and excluding business profits unless incidental to objectives and maintained in separate books.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Notification under section 10(23C)(v): tax-exempt recognition with income-application and investment restrictions for specified assessment years.
Notification grants tax-exempt recognition to Ramakrishna Sharda Mission for specified assessment years, conditional on applying or accumulating income exclusively for its objects, restricting investments to forms authorised for charitable trusts (excluding certain tangible voluntary contributions), and excluding business profits unless incidental to objectives and maintained in separate books.
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